so you don’t have a permanent abode in Thailand? You have been couch surfing of hotel hopping for many years? This comes back to my original statement of terminology. If you rent an apartment on for example a 1 yr lease you have established a permanent abode in Thailand under Australian tax law.
correct you could have a habitual abode in both countries but that would be very hard to establish unless you are bouncing back and forth on a weekly or monthly basis between Thailand and Oz. I hardly doubt that is the case if you have been living here for many years….
you don’t get to economical ties until you get past habitual abode. If you are living long term in Thailand you will lose your Oz residency as you will not meet the ATO residency tests.
but the problem is in the wording permanent home. An Aussie with for example a 1yr lease has established a permanent home in Thailand so the DTA requires you to go to section B and habitual abode comes into play. If you’re living long term in Thailand you will lose your Aussie tax residency at some point. The ATO define permanent home as the opposite to a transient home. Be careful with the terminology.